94 STAT. 3466 26 USC 6039B. 26 USC 1391 ^°^-
PUBLIC LAW 96-595—DEC. 24, 1980
(b) CONFORMING AMENDMENT.—The last sentence of section 6039B of such Code (relating to return of general stock ownership corporations) is amended by inserting "electing" after "Every". (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to corporations chartered after December 31, 1978, and before January 1, 1984. SEC. 4. CHARITABLE SERVICES PERFORMED ABROAD.
26 USC 911.
(a) IN GENERAL.—Subsection (a) of section 911 of the Internal Revenue Code of 1954 (relating to income earned by individuals in certain camps) is amended by inserting "or who performs qualified charitable services in a lesser developed country," after "hardship area,". (b) DOLLAR LIMITATIONS.—
(1) IN GENERAL.—Subparagraph (A) of subsection (c)(1) of such section 911 of such Code is amended to read as follows: "(A) DOLLAR LIMITATIONS.— "(i) CAMP RESIDENTS.—In the case of an individual who
resides in a camp located in a hardship area, the amount excluded from the gross income of the individual under subsection (a) for any taxable year shall not exceed an amount which shall be computed on a daily basis at an annual rate of $20,000 for days during which he resides in a camp. "(ii) EMPLOYEES OF CHARITABLE ORGANIZATIONS.—If
any individual performs qualified charitable services in a lesser developed country during any taxable year, the amount of the earned income attributable to such services excluded from the gross income of the individual under subsection (a) for the taxable year shall not exceed an amount which shall be computed on a daily basis at an annual rate of $20,000. "(iii) SPECIAL RULE.—If any individual performs qualified charitable services in a lesser developed country and performs other services while residing in a camp located in a hardship area during any taxable year, the amount of the earned income attributable to such other services excluded from the gross income of the individual under subsection (a) for the taxable year shall not (after the application of clause (i) with respect to such earned income) exceed $20,000 reduced by the amount of the earned income attributable to qualified charitable services excluded from gross income under subsection (a) for the taxable year.". (2) DEFINITIONS.—Subsection (c)(1) of such section 911 of such Code is amended by adding at the end thereof the following: "(D) QUALIFIED CHARITABLE SERVICES.—For purposes of
this subsection, the term 'qualified charitable services' means services performed by an employee for an employer which— "(i) meets the requirements of section 501(c)(3), and "(ii) is not a private foundation (within the meaning of section 509(a)). "(E) LESSER DEVELOPED COUNTRY.—The term 'lesser developed country' means any foreign country other than— "(i) a country listed in the first sentence of section 502(b) of the Trade Act of 1974 (19 U.S.C. 2462), or
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